2011 (3) TMI 1259

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der]. - The Appellant submits that he was in the business of running a private telephone exchange as franchisee of Airtel and MTNL. It is seen that the department has sought to charge service tax under the heading of Commissioning and Installation of Telephone Exchange. Prima facie, the heading under which the service tax is charged is inappropriate. However, this view does not seems to have be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the appellant has produced all relevant invoices before him. At the same time, he observed that the appellant had not contested findings of the adjudicating authority and for that reason the adjudication order was upheld by the Commissioner (Appeals). The learned A.R. submits that if opportunity is given for a fresh consideration of this matter, they will submit all the relevant records before t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e same time, the department is supposed to know the meaning of each entry imposing service tax. It cannot be mis-guiding or taking benefit of the ignorance of an individual who is a small business man. Therefore, this issue also has to be examined. 7. The main contention is that he has got all necessary bills to prove his eligibility for the input credit he claimed. Therefore, I consider i....